TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

FOFI [2 records]

Record 1 2013-02-15

English

Subject field(s)
  • Auditing (Accounting)
CONT

... provincial securities commissions have stated that they propose in future to require audit level assurance regarding [the reasonableness] of assumptions underlying FOFI included in public offering documents.

French

Domaine(s)
  • Vérification (Comptabilité)
OBS

déclaration de fiabilité de niveau audit : le Bureau de la traduction du gouvernement du Canada recommande l’usage du terme «audit» comme équivalent de l’anglais «audit» dans le domaine de la comptabilité (REC-13/2013-02).

Spanish

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Record 2 2010-12-14

English

Subject field(s)
  • Financial Accounting
  • Financial and Budgetary Management
DEF

Information, based on certain assumptions about future economic conditions and courses of action, that purports to predict financial position, operating results or outcome of events at or for a stipulated time in the future.

French

Domaine(s)
  • Comptabilité générale
  • Gestion budgétaire et financière
DEF

Informations sur les résultats d'exploitation futurs, la situation financière future ou les flux de trésorerie futurs, que l'on établit en se fondant sur des hypothèses au sujet de conditions économiques et de lignes de conduite futures.

Spanish

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